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Blog Posts in November, 2013

What is a §16061.7 notice?

Under Section 16061.7 of the California Probate Code, certain Trustees are required to send a legal notice to the Trust's beneficiaries and other interested parties. In estate planning law, this is ...
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What's the difference between a Settlor, Trustor, and Trustmaker?

A good question. And the answer is quite simple. As used in estate planning law, the terms " Settlor ", " Trustor " and " Trustmaker " are all interchangeable. They all ...
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Where can I get a free copy of "Seniors and the Law"?

Another good question from many of our California clients; and here's the answer: http://www.calbar.ca.gov/Public/Pamphlets/Seniors.aspx Seniors & the Law — A Guide for Maturing ...
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Is my Will a "Pour-Over" Will?

A " Pour-over Will " is one that leaves your otherwise probatable assets to your Trust. But rarely will you see the words "Pour" or "Over" in the title of your Pour-Over ...
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What are the inflation-adjusted 2014 estate and gift tax exclusion amounts?

The IRS recently published Rev. Proc. 2013-35, which sets the inflation-adjusted exclusion amounts for 2014, for estate taxes and gift taxes. Estate Tax Exclusion Amount : For an estate of any ...
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"Portability" - what's that got to do with the new 2013 IRS Estate Tax Return?

The IRS recently released its new Form 706, U.S. Estate Tax Return, here: http://www.irs.gov/pub/irs-pdf/f706.pdf Thanks to the American Taxpayer Relief Act of 2012 (ATRA), and its new $5.25 million ...
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Do I need a Living Trust?

We get this question a lot. And the California State Bar Foundation (one of our favorite providers of free, easy-to-read consumer guides on many legal subjects) does a good job providing the answer: ...
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